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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. UNILEVER INDONESIA Tbk. Efi Herawati; Kafidin Muzakki
GREENOMIKA Vol. 3 No. 1 (2021): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.888 KB) | DOI: 10.55732/unu.gnk.2021.03.1.6

Abstract

This study aims to assess the level of financial performance of PT. Unilever Indonesia Tbk. period 2014-2018 based onliquidity ratios, solvability ratios, activity ratios, and profitability ratios. The research approach used is qualitative. Thesubjects in this study were PT. Unilever Indonesia Tbk. while the object of this research is PT. Unilever Indonesia Tbk. period 2014-2018. The analysis technique used is to calculate and analyze the financial statements of PT. Unilever Indonesia Tbk. with financial ratio analysis (liquidity ratios, solvability ratios, activity ratios and profitability ratios). The results of this study indicate that PT. Unilever Indonesia Tbk. based on the liquidity ratios in a bad condition because cashand cash equivalents are unable to guarantee its current debt. Solvability ratios in the value of the debt to asset ratio and debt to equity ratio show that the amount of debt that is not proportional to the amount of capital that results in the income generated is used to pay off obligations rather than internal needs. The ratio of activities valued at receivable turnover andinventory turnover of PT. Unilever Indonesai Tbk. in a bad condition this is proven by the decreasing value of the ratio and based on the calculation of the asset turnover of PT. Unilever Indonesia Tbk. in good condition because it can maximize the assets owned. Profitability ratios assessed by net profit margins in conditions are not good, this is evidenced by the decline in the value of the ratio from 2014 to 2016 and declined significantly in 2018 but based on returns on assets and return on equity of PT. Unilever Indonesia Tbk. in good condition.
PENGARUH INTELECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA KOPERASI SIMPAN PINJAM AR-ROHMAH JAWA TIMUR Kafidin Muzakki
GREENOMIKA Vol. 2 No. 1 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.013 KB)

Abstract

The cooperative as a lending institution also contributes to the microcredit market needed by the company in order to maintain its business. However, the number of cooperative developments in East Java every year is inconsistent due to the high level of competition. Intellectual Capital has a role in improving the company's financial performance so it is expected to help achieve the goals and success of the cooperative business. This research was conducted at the Ar-Rohmah Credit Savings Cooperative in East Java using an explanatory research model, with the results of the study showing that the variables forming intellectual capital consisting of human capital, structural capital, and employed capital contributed 66.5% to the company's financial performance . So it can be concluded that intellectual capital has a significant influence on financial performance in the Ar-Rohmah Jawa Timur Credit Savings and Cooperatives.
Analisis Pengaruh Human Capital dan Structural Capital terhadap Kinerja Perusahaan Kafidin Muzakki
Journal of Research and Technology Vol. 6 No. 2 (2020): JRT Volume 6 No 2 Des 2020
Publisher : 2477 - 6165

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Abstract

The research wants to test and analyse using a quantitative approach whether the existence of human capital and structural capital has an influence on company performance as measured by Economic Value Added (EVA). The population of this study is the financial statements of pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2013 to 2018, with a sample size of 6 companies, the number of observations was 36 samples. The results of this study indicate that the management of human capital and structural capital has a positive but insignificant effect on company performance as measured by Economic Value Added (EVA) assessments, so that theoretically it does not support Barney and Clark's Resource Based Theory (RBT) theory, because there are still components of human capital and structural capital which quantitatively have a positive but insignificant effect. RBT theory states that companies have three types of resources, namely human resources (HR), organizational/structural resources, and physical resources that contribute to obtaining profitability. The three types of resources are an integral part that cannot be separated because they influence one another.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI RECYCLE PET FLAKES DENGAN METODE FULL COSTING (Studi KASUS PT ABADI SINAR BARU INDAH) Arizqi Kurnia Septin; Kafidin Muzakki; Devika Cherly Putrihadiningrum
GREENOMIKA Vol. 4 No. 1 (2022): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2022.04.1.3

Abstract

This research is motivated by the increasing number of plastic waste scattered on this earth. The world's oceans are also increasingly polluted with plastic waste carried out by some people on this earth. Not far from happening in Indonesia. Indonesia is the second largest contributor to plastic waste in the world. How not, almost all Indonesian people daily encounter plastic to support their daily routines such as consuming food and drinks wrapped in plastic, shopping, and so on. Therefore PT. Abadi Sinar Baru Indah utilizes plastic waste which aims to reduce the spread of waste among the community by recycling plastic waste that has high economic value. PT. Abadi Sinar Baru Indah recycles PET (Polyethylene Terephthalate) plastic waste which is made from all kinds of beverage bottles. The purpose of this study is the method of determining the cost of production by applying the full costing method in the selling price at PT. Eternal New Beautiful Light. The research approach used is descriptive quantitative, with the results showing that the full costing method in the cost of production can determine the selling price at PT. Eternal New Beautiful Light. Because the full costing method will charge all BOP (Production Overhead Costs) both fixed and variable. Thus, the full costing method is more profitable for the company because it will charge all production operational costs in making a product. This will result in a more accurate cost of goods manufactured.
ANALISIS PENGENDALIAN PERSEDIAAN BERDASARKAN ABC CLASS-BASED DENGAN METODE ECONOMIC ORDER QUANTITY (EOQ) DAN REORDER POINT (ROP) Kafidin Muzakki; Indah Kumalasari; Achmad Wicaksono
Majalah Ekonomi Vol 27 No 2 (2022): Desember 2022
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a6339

Abstract

Inventory is an important item or asset owned by the company. Sufficient supplies must be maintained. Therefore, it is important to carry out good inventory control by carrying out effective, efficient and economical inventory planning. This research aims to 1) determine the inventory control in J&L clinic, 2) determine the grouping of beauty product in dividing into class A, B and C using Class-Based ABC method, 3) economical order quantity and time to reorder beauty product using the calculation of Economic Order Quantity (EOQ) and Reorder Point (ROP) methods in J&L clinic. The research method used is qualitative method with a descriptive type of research. Data collection technique through beauty product inventory documents, interviews and observations. Subjects or informants in this research is head of warehouse, warehouse staff, and admin staff in J&L clinic. The results showed that the control of the supply of beauty products carried out at the J&L clinic was quite optimal. Inventory planning that has been done is quite good. By looking at the number of requests and previous orders to meet the needs of the availability of goods in the warehouse. The result of grouping the results of class-based abc analysis based on demand and investment value for class A group has the highest number of requests amounting to 78,59% and 77.90% of the total investment value. Class B group has a total demand of 15.98% and 16.93% of the total investment value. class C group has a total demand of 5.44% and 5.17% of the total investment value. The results of the calculation of the EOQ method show that by using the EOQ method, the optimal number of orders for beauty products is more every time you make an order, but the frequency of ordering is less than the company's policy. The ROP method is determined to determine the time of reordering and added safety stock.
Penilaian Sistem Informasi Akuntasi Siklus Penjualan Kamar di Hotel Garden Palace Surabaya Widiar Onny Kurniawan; Kafidin Muzakki
Journal of Research and Technology Vol. 8 No. 2 (2022): JRT Volume 8 No 2 Des 2022
Publisher : 2477 - 6165

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Abstract

Accounting information system is one of the instruments used by companies to achieve company goals. A good information system is an information system that is supported entryway an effective internal control. The company's internal controls must be periodically reviewed to be effective. The Garden Palace Hotel already has a computerized accounting information system, but internal control is not effectively linked to access control activities. Increase the effectiveness of inside control with five COSO components. The results of the research were: climate control, especially hierarchical construction, did not work as expected. This affects the adequacy of internal controls in the cycle of credit transactions. Doubled posting bets and error values ​​were still reasonable and the control measure that susceptible was access control.
Pengaruh Tipe Kepribadian Dan Perilaku Konsumtif Terhadap Perencanaan Keuangan Pribadi Mahasiswa Kafidin Muzakki
Majalah Ekonomi Vol 28 No 01 (2023): Juli 2023
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol28.no01.a7204

Abstract

This study aims to determine the effect of personality type and. Consumptive Behavior towards Personal Financial Planning. The research method used is quantitative method and the data analysis used in this study includes classical assumption testing, multiple linear regression analysis, and hypothesis testing with simultaneous test (F-test) and partial test (t-test) using SPSS. The results showed that the variables of Personality Type and Consumptive Behavior had a simultaneous effect on Personal Financial Planning. The results of the Personality Type variable have a partially significant positive effect on personal financial planning, while consumptive behavior has a partially significant negative effect on personal financial planning.
Analisis Pengelolaan Keuangan Desa Berdasarkan Peraturan Menteri dalam Negeri Nomor 20 Tahun 2018 Ainin Fahmiyah Haq; Kafidin Muzakki
Nusantara Entrepreneurship and Management Review Vol. 1 No. 1 (2023): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v1i1.1041

Abstract

Pengelolaan keuangan desa merupakan seluruh kegiatan yang meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Pengelolaan keuangan desa harus sesuai dengan peraturan yang ditetapkan, yaitu Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengelolan keuangan desa yang dilakukan di Desa Keboguyang Kecamatan Jabon sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan menggunakan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Jenis data yang digunakan adalah data primer dan data sekunder. Teknik analisis data yang digunakan adalah model Milles dan Huberman. Aktivitas model tersebut meliputi pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan pada tahap perencanaan dan penatausahaan belum sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Namun pada tahap pelaksanaan, pelaporan, dan pertanggungjawaban keuangan desa sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Village financial management is all activities that include planning, implementation, administration, reporting, and accountability of village finances. Village financial management must be by established regulations, namely Minister of Home Affairs Regulation Number 20 of 2018. This research aims to determine and analyze village financial management carried out in Keboguyang Village, Jabon District by Minister of Home Affairs Regulation Number 20 of 2018. The research method used is a qualitative descriptive method using data collection techniques in the form of observation, interviews, and documentation. The types of data used are primary data and secondary data. The data analysis technique used is the Milles and Huberman model. This activity model includes data collection, data reduction, data presentation, and conclusion. The results of this research show that at the planning and administration stage, it is not by Minister of Home Affairs Regulation Number 20 of 2018. However, at the implementation, reporting, and financial accountability stages of the village, it is by Minister of Home Affairs Regulation Number 20 of 2018.
Analisis ROA, ROE, EPS, dan DER terhadap Fluktuasi Harga Saham pada Perusahaan LQ45 di BEI Periode 2019-2021 Anjar Dwi Cahyaning Putri; Kafidin Muzakki
Nusantara Entrepreneurship and Management Review Vol. 1 No. 1 (2023): Nusantara Entrepreneurship and Management Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/nemr.v1i1.1043

Abstract

Pada arena yang begitu dinamis seperti pasar saham, pemahaman yang mendalam tentang faktor-faktor yang memengaruhi perubahan harga saham adalah kunci kesuksesan. Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset (ROA), Return on Equity (ROE), Earning Per Share (EPS), dan Debt to Equity Ratio (DER) terhadap perubahan harga saham pada perusahaan LQ45 di Bursa Efek Indonesia periode 2019-2021. Penelitian ini menggunakan metode kuantitatif yang diuji dengan menggunakan regresi linier berganda melalui SPSS. Sampel penelitian ini sebanyak 16 perusahaan yang telah memenuhi kriteria pengambilan sampel dengan menggunakan metode purposive sampling. Analisa data untuk mengetahui data tersebut apakah terdapat perubahan harga saham atau tidak dengan melihat hasil pada Output. Hasil Uji SPSS membuktikan bahwa Return on Asset (ROA) tidak berpengaruh signifikan terhadap perubahan harga saham, Return on Equity (ROE) tidak berpengaruh signifikan terhadap perubahan harga saham, Earning Per Share (EPS) tidak berpengaruh signifikan terhadap perubahan harga saham, dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap perubahan harga saham. In such a dynamic arena as the stock market, a deep understanding of the factors that influence stock price changes is the key to success. This research aims to determine the effect of Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on changes in share prices in LQ45 companies on the Indonesia Stock Exchange for the 2019-2021 period. This research uses quantitative methods which are tested using multiple linear regression via SPSS. The sample for this research was 16 companies that met the sampling criteria using the purposive sampling method. Analyze the data to find out whether there has been a change in stock prices or not by looking at the results in the output. The SPSS test results prove that Return on Assets (ROA) has no significant effect on changes in stock prices, Return on Equity (ROE) has no significant effect on changes in stock prices, Earning Per Share (EPS) has no significant effect on changes in stock prices, and Debt to Equity Ratio (DER) does not have a significant effect on changes in share prices.